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A city council asks whether it must apply IRPF withholdings when paying the rent for a plot of land to a natural person. The DGT responds that, as the income is 800 euros per year, withholding is not applicable because it does not exceed the 900 euro limit.
Question raised: Requests to know whether there is an obligation to withhold on payments to the lessor on account of Personal Income Tax.
Income from the lease of urban real estate is subject to withholding, except for exceptions such as when the rents paid by the lessee to the same lessor do not exceed 900 euros per year. Given that the lessee is an entity obliged to withhold and the rent is 800 euros, there is no obligation to apply the withholding.
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